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2012 (10) TMI 10 - CESTAT, CHENNAIDenial of conversion of shipping bill from duty drawback scheme to advance licence scheme - denial made on ground that drawback has already been sanctioned, appellant not covered by Board's Circular No.4/2004-Cus. dt. 16.1.2004 - goods require rigorous examination at the time of export under advance licence scheme - Held that:- With regard to first ground for denial, the appellants are ready to pay drawback availed by them along with interest. Therefore, the claim cannot be denied on this ground. The denial on the ground that the Board's Circular No.4/2004-Cus. dt. 16.1.2004 is not sustainable as the conversion under advance licence scheme has not been denied by the DGFT or Ministry of Commerce or Customs due to any dispute. Therefore, the conversion from drawback scheme to advance licence scheme is available to the appellants. Further, part of the consignment was under advance licence scheme and part of the consignment was under the drawback scheme and at the time of export, the consignment was examined by the Customs authorities as per advance licence scheme. Therefore, conversion can be allowed and cannot be denied on this premise only. Order is set aside - Decided in favor of assessee
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